Whether to come under Inverted duty structure

Ag Srinu (5 Points)

29 November 2022  
Manucturer of fertilizers
INPUTS:
import of Rock phaspate @ 5%gst
packing meteria @ 18% gst
Chemicals @ 18% gst
OUTPUT:
sale of Super phaspate ( fertilizer) @ 5% gst to formers geting SUBSIDY.

Please inform whether they come for applying refund under Inverted duty structure under Sec54(3)(ii)?.